Commentary for Sanhedrin 224:5

אדתני סיפא קדשי בדק הבית יפדו ליפלוג וליתני בדידה בד"א בקדשים קלים אבל קדשי קדשים יפדו כיון דאיכא חטאת שמתו בעליה דלמיתה אזלא לא פסיקא ליה

'R. Simeon said: The cattle thereof implies, but not the firstlings or tithes.' To what does this refer? Shall we say, to unblemished animals? Then they are the 'spoil of Heaven'!<span class="x" onmousemove="('comment',' Since the blood and fat must be offered on the altar; hence their exclusion is deduced from 'and the spoil of it', as stated above. ');">⁹</span> But if blemished, they are 'the spoil of it'?<span class="x" onmousemove="('comment',' Being blemished, their blood and fat are not offered upon the altar. Consequently they belong entirely to their owners, and should be destroyed, being included in 'the spoil of it'. ');">¹⁰</span>

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